长株潭区域企业科技创新的税收政策研究
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摘要
企业科技创新在科技进步和区域建设中起到重要的战略作用,提高长株潭区域企业的科技创新水平,是提高城市竞争力,推进湖南省“两型社会”又好又快建成的重要保证,而积极有效的税收政策是企业科技创新的重要保障。
文章基于长株潭区域相关数据和实例进行深入的分析和研究,论述税收政策对长株潭区域科技创新的促进效果,同时揭示某些税收激励政策缺乏的问题,并提出加强企业间科技合作、强化R&D投入、优化税种结构等的相关对策建议。本文还通过借鉴国内外发达区域促进企业科技创新的税收优惠方面的经验,采用对比分析和案例分析相结合的方法,对我国现行税收激励政策进行了比较深入和客观的分析,最后提出了进一步完善区域税收激励政策的建议。
文章首先不仅给出税收政策对于促进企业科技创新的理论依据,还就税收政策对长株潭区域高新技术企业科技创新水平的影响效应进行实证分析。接着指出国家实行税收抵免、减免税和加速折旧的税收政策以及湖南省和长株潭地方政府积极致力于筹建科技孵化城、招纳人才等税收激励政策以支持区域企业的科技创新,但仍存在若干问题,比如长株潭企业科技创新一体化不足、企业R&D投入薄弱、税收优惠政策的短效和局限性、缺乏旨在优化专利结构和激励企业科技人才的税收措施。然后基于长株潭区域的相关数据和实例展开深入分析和对比研究,同时总结了美国硅谷、长三角、珠三角、环渤海区域税收激励企业科技创新的政策,以及其对长株潭区域积极的借鉴意义。结合现行税收优惠政策,论文提出了优化所得税、营业税和财产税等税种,鼓励制定风险投资和针对发明专利创新的税收条例,加强科技人才培养的激励政策等改进措施。
Enterprises' scientific and technologic innovation plays a significant strategic role in the development of technology and regional construction. Cultivating technological innovation of enterprises, in Changsha, Zhuzhou and Xiangtan region is the essential guarantee of improving region competitiveness, good and fast two-oriented society construction. While active tax policy for technological innovation of enterprises. Based on correlative data and instances about CZT region, this paper makes deep analyses and research to represent improving effect that tax policy had in technological innovation in CZT region, reveal the lackness of tax incentives, illustrate the countermeasures and proposals, about strengthening scientific and technological cooperation of enterprises, enchanting R&D investment, optimizing tax types.
Drawing on tax. preferential experience of promoting technological initiative in domestic and abroad developed regions, This, paper makes farly deep and objective analyses, brings forward further proposals about incentive tax policy optimization via combining comparative analysis and case studies.
To begin with, this paper represents the theoretical basis that tax policy promotes enterprises technological initiative. Also, emprical studies are made based on data about advanced technology enterprises in CZT region.
Secondly, this paper points out that incentive tax policies of tax credit、tax relief、accelerated depreciation、active preparation to construct technological incubation city、recruiting talent implemented by the nation、Hunan and CZT region governments support enterprises technological initiative. On the contrary, the facts that integration insufficiency、enterprises R&D investment lackness、tax preferential short-acting and limitation、patent structure optimization do exist. The tax incentive measure aiming at enterprise technological talents recruitment is also stated.
Then, deep and comparative researches are made based on related data and instances about CZT region. Tax incentive policies for enterprises technology initiative in Silicon Valley, the Yangtze River Delta, Pearl River Delta bohai sea region and positive references compared with CZT region are concluded in this paper. this paper proposes targeted measures about tax types of Income tax、business tax、property tax, measures about encouraging venture capital building, tax policy aiming at patent originality, measures about incentive policy of improving technology talents cultivation combining with existing tax incentives.
文章基于长株潭区域相关数据和实例进行深入的分析和研究,论述税收政策对长株潭区域科技创新的促进效果,同时揭示某些税收激励政策缺乏的问题,并提出加强企业间科技合作、强化R&D投入、优化税种结构等的相关对策建议。本文还通过借鉴国内外发达区域促进企业科技创新的税收优惠方面的经验,采用对比分析和案例分析相结合的方法,对我国现行税收激励政策进行了比较深入和客观的分析,最后提出了进一步完善区域税收激励政策的建议。
文章首先不仅给出税收政策对于促进企业科技创新的理论依据,还就税收政策对长株潭区域高新技术企业科技创新水平的影响效应进行实证分析。接着指出国家实行税收抵免、减免税和加速折旧的税收政策以及湖南省和长株潭地方政府积极致力于筹建科技孵化城、招纳人才等税收激励政策以支持区域企业的科技创新,但仍存在若干问题,比如长株潭企业科技创新一体化不足、企业R&D投入薄弱、税收优惠政策的短效和局限性、缺乏旨在优化专利结构和激励企业科技人才的税收措施。然后基于长株潭区域的相关数据和实例展开深入分析和对比研究,同时总结了美国硅谷、长三角、珠三角、环渤海区域税收激励企业科技创新的政策,以及其对长株潭区域积极的借鉴意义。结合现行税收优惠政策,论文提出了优化所得税、营业税和财产税等税种,鼓励制定风险投资和针对发明专利创新的税收条例,加强科技人才培养的激励政策等改进措施。
Enterprises' scientific and technologic innovation plays a significant strategic role in the development of technology and regional construction. Cultivating technological innovation of enterprises, in Changsha, Zhuzhou and Xiangtan region is the essential guarantee of improving region competitiveness, good and fast two-oriented society construction. While active tax policy for technological innovation of enterprises. Based on correlative data and instances about CZT region, this paper makes deep analyses and research to represent improving effect that tax policy had in technological innovation in CZT region, reveal the lackness of tax incentives, illustrate the countermeasures and proposals, about strengthening scientific and technological cooperation of enterprises, enchanting R&D investment, optimizing tax types.
Drawing on tax. preferential experience of promoting technological initiative in domestic and abroad developed regions, This, paper makes farly deep and objective analyses, brings forward further proposals about incentive tax policy optimization via combining comparative analysis and case studies.
To begin with, this paper represents the theoretical basis that tax policy promotes enterprises technological initiative. Also, emprical studies are made based on data about advanced technology enterprises in CZT region.
Secondly, this paper points out that incentive tax policies of tax credit、tax relief、accelerated depreciation、active preparation to construct technological incubation city、recruiting talent implemented by the nation、Hunan and CZT region governments support enterprises technological initiative. On the contrary, the facts that integration insufficiency、enterprises R&D investment lackness、tax preferential short-acting and limitation、patent structure optimization do exist. The tax incentive measure aiming at enterprise technological talents recruitment is also stated.
Then, deep and comparative researches are made based on related data and instances about CZT region. Tax incentive policies for enterprises technology initiative in Silicon Valley, the Yangtze River Delta, Pearl River Delta bohai sea region and positive references compared with CZT region are concluded in this paper. this paper proposes targeted measures about tax types of Income tax、business tax、property tax, measures about encouraging venture capital building, tax policy aiming at patent originality, measures about incentive policy of improving technology talents cultivation combining with existing tax incentives.
引文
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[5]Mark& Dodgson John Bessant. Effective innovation policy. Intetnational thomson business press USA,1997,5(1):143-143
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[7]StanMetcalfe. ScienceTechnoIogy and Innovation Policy. A part of competitiVeness Stratrgy in Developing Countries:A manual for policy. London Routledge.2003, 1681-1694
[8]Dany J. Innovation policies with in the frame work of internationalization. Research policy,1998,3(27):711-724
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[12]Guellec D&Van Pottelsberghe, The impact of public R&D Expenditure on business R&D,2003,2(1):69-80
[13]Gentry, William.M&R.GlennHubbard.Tax policy and entry into entrepreneurship, mimeo,2000,3(3):215-234
[14]Vittorio A.Torbianelli from transitional to innovation:policy issues in a knowledge based economy Transition studies ReView,2005,6(12):240-253
[15]Hall B.The financing of research and development.Oxford Review of Economic Policy,2002,1(18):219-236
[16]Vicki Norberg-Bohm. Stimulating 'green' technological innovation:An analysis of alternative policy mechanisms. Policy Sciences,1999,5(32):13-38
[17]P.Poutziouris and F. Chittenden. Taxation and the Performance of Technology bas-ed Small Firms in the U.K. Small Business Economics,2000,7(14):11-36
[18]Woo W T.Dealing sensibly with the threat of disruption in trade With China: analytics of increased economic interdependence and accelerated technological innovation[J]. Econ Change,2007,8(40):1-26
[19]冯昭奎.日本经济.北京：高等教育出版社,1998,13-114
[20]廖艳.美国高科技产业财税政策启示.辽宁财税,2001,5(251)：23-26
[21]黄灿.欧盟和中国创新政策比较研究.科学学研究,2004,41(22)：212-217
[22]翟继光.加快建立和完善鼓励自主创新的财税政策.中国制造业信息化,2006,5(2)：42-44
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